Pengaruh Akuntansi Manajemen Lingkungan Terhadap Kinerja Keuangan: Peran Kinerja Lingkungan Pada Perusahaan Indeks Sri-Kehati Periode 2018-2023
Keywords:
Akuntansi Manajemen Lingkungan, Kinerja Lingkungan, Kinerja Keuangan
Abstract
Perusahaan dituntut untuk mengelola lingkungan dengan cara yang efektif dan efisien sehingga perusahaan menjadi bagian penting dalam menjaga kualitas hidup manusia dan lingkungan sekaligus untuk menjaga keberlanjutan bisnisnya. Penelitian ini bertujuan untuk menguji pengaruh akuntansi manajemen lingkungan terhadap kinerja keuangan dengan mediasi kinerja keuangan pada perusahaan yang masuk dalam indeks SRI-Kehati di Bursa Efek Indonesia pada periode tahun 2018-2023. Akuntansi manajemen lingkungan diproksikan dengan indeks GRI, kinerja lingkungan diproksikan dengan Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup (PROPER), dan kinerja keuangan diproksikan dengan Return on AssetsI. Populasi penelitian sebanyak 25 perusahaan, dengan menggunakan purposive sampling diperoleh 7 perusahaan sebagai sampel penelitian dengan 42 data pengamatan. Analisis jalur menggunakan SMART Partial Least Square (PLS), diperoleh hasil bahwa; akuntansi manajemen lingkungan berpengaruh negatif terhadap kinerja keuangan, akuntansi manajemen lingkungan tidak berpengaruh terhadap kinerja lingkungan, kinerja lingkungan tidak berpengaruh terhadap kinerja keuangan, dan akuntansi manajemen lingkungan tidak berpengaruh terhadap kinerja keuangan dengan mediasi kinerja lingkungan. Selanjutnya dapat dipertimbangkan kinerja lingkungan sebagai variabel kontijensi pada hubungan antara akuntansi manajemen lingkungan dengan kinerja keuangan.
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Kholmi, M., Karsono, A. D. S., & Syam, D. (2020). Environmental Performance, Company Size, Profitability, And Carbon Emission Disclosure. Jurnal Reviu Akuntansi Dan Keuangan, 10(2), 349-358.
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Latan, H., Jabbour, C. J. C., de Sousa Jabbour, A. B. L., Wamba, S. F., & Shahbaz, M. (2018). Effects of environmental strategy, environmental uncertainty and top management's commitment on corporate environmental performance: The role of environmental management accounting. Journal of cleaner production, 180, 297-306.
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LKH, M. (2021). Peraturan Menteri Lingkungan Hidup dan Kehutanan Republik Indonesia No. 1 tahun 2021. Kementrian LHK RI, 1, 312.
Maharantika, S. F., & Fuad, F. (2022). The influence of environmental performance, environmental management systems, and corporate social responsibility disclosure on the financial performance. Diponegoro Journal of Accounting, 11(1).
Maryati, S., Listya, A., & Siregar, M. I. (2024). The Role of Green Product Innovation and Environmental on the Relationship between Environmental Management Accounting and Financial Performance. AKUNTABILITAS, 18(1), 41-58.
Maunders, K. T., & Burritt, R. L. (1991). Accounting and ecological crisis. Accounting, Auditing & Accountability Journal, 4(3), 0-0.
Mayndarto, E. C., & Murwaningsari, E. (2021). The effect of environmental management accounting, environmental strategy on environmental performance and financial performance moderated by managerial commitment. Journal of Industrial Engineering & Management Research, 2(2), 35-38.
Maysaroh, U., & Murwaningsari, E. (2023). Pengaruh Akuntansi Manajemen Lingkungan Dan Pengungkapan Lingkungan Terhadap Kinerja Keuangan Dengan Media Exposure Sebagai Variabel Moderasi. Jurnal Ekonomi Trisakti, 3(2), 2901-2918.
Meiyana, A., & Aisyah, M. N. (2019). Pengaruh kinerja lingkungan, biaya lingkungan, dan ukuran perusahaan terhadap kinerja keuangan dengan corporate social responsibility sebagai variabel intervening. Nominal Barometer Riset Akuntansi dan Manajemen, 8(1), 1-18.
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Mohd Fuzi, N., Habidin, N. F., Janudin, S. E., Ong, S. Y. Y., & Ku Bahador, K. M. (2019). Environmental management accounting practices and organizational performance: the mediating effect of information system. Measuring Business Excellence, 23(4), 411-425.
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2024-06-26
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